To satisfy the Ethics requirement for Arizona CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

• Morals vs. ethics
• Professional ethics
• Ethical core foundations for CPAs
• Ethical reasoning
• Ethical dilemmas
• Arizona State Board of Accountancy statutes and regulations
  – Recent updates
  – Address changes
  – Biennial registration
  – Inactive status
  – Retired status
  – Firm registration requirements
  – Suspensions and revocations
  – Work papers and records
  – Confidential information
• The AICPA Code of Professional Conduct
  – Responsibilities

To satisfy the Ethics requirement for Arizona CPAs and emphasize the need for prudent ethical judgment when interpreting the rules and determining the public interest. You’ll use case studies and discussion questions to understand how to apply the rules to real ethical dilemmas.

DETAILED LEARNING OBJECTIVES

• Recognize the characteristics of ethics

• Identify the ramifications of allowing ones license to lapse

• Identify the CPE requirements applicable to Arizona licensees

• Recognize the minimum number of classroom or interactive CPE hours applicable to Arizona licensees

• Recognize the requirements to hold out as an Arizona licensee

• Recognize the timeframe in which a licensee must notify the Board of any business, mailing, or residential change of address

• Identify the options available to a licensee regarding the retention of client records when the client has not paid for the licensee’s work product

• Identify the CPE record retention requirement applicable to Arizona licensees

• Recognize client relationships that impair a licensee’s independence from that client

• Identify discreditable acts under the AICPA Code of Professional Conduct

• Recognize those circumstances allowing a licensee to disclose confidential client information

• Recognize services a licensee may perform for an attest client without jeopardizing his or her independence from the client

• Morals vs. ethics
• Professional ethics
• Ethical core foundations for CPAs
• Ethical reasoning
• Ethical dilemmas
• Arizona State Board of Accountancy statutes and regulations
  – Recent updates
  – Address changes
  – Biennial registration
  – Inactive status
  – Retired status
  – Firm registration requirements
  – Suspensions and revocations
  – Work papers and records
  – Confidential information
• The AICPA Code of Professional Conduct
  – Responsibilities